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2017 (4) TMI 788 - AT - Central ExciseCENVAT credit - Godown Charges - denial on account of nexus - Held that: - the Service Tax paid on ‘Godown Charges’ was in connection with storage imported inputs/raw materials by the appellant in their respective godowns - also, the appellants were not engaged in trading of the imported goods from the said premises but, took dealers’ registration, so as to enable them to issue invoices to their own units for availing Cenvat Credit - credit allowed - appeal allowed - decided in favor of assessee.
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